PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISLOSURE

This study aims to examine whether the Independent Commissioner's Proposition, Independent Audit Committee, and Institutional Ownership affect Voluntary Disclosure. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling. The test used is multiple linear regression test. This study uses SPSS software version 23. The results of this study produce conclusions, first, the proportion of independent directors has no effect on voluntary disclosure. Second, the independent audit committee has no effect on voluntary disclosure. Third, institutional ownership has no effect on voluntary disclosure.

Keywords: Proportion of Independent Commissioners, Independent Audit Committee, Institutional Ownership.